If an entrepreneur is deregistered from voluntary sickness insurance from the middle of the month, should the sickness premium for that month be calculated on the basis of the calculation determined in proportion to the period of being covered by this insurance?
No. The basis for calculating sickness insurance contributions is the basis for calculating contributions for pension and disability insurance, with some exceptions irrelevant to the issue discussed (Article 20(1) of the Social System Act). In turn, the lowest basis for calculating contributions for pension and disability insurance is proportionally reduced for the month in which the pension and disability insurance was covered or terminated, respectively, and if they lasted only for part of the month, and in the case of incapacity for work lasting for part of the month, if on this account, the insured person meets the conditions for granting the benefit (Article 18(9) and (10) of the Social System Act). Thus, if during a calendar month only sickness insurance stops, then the basis for assessment of contributions for this insurance is the same as the “full” basis for assessment of contributions for pension and disability insurance.
Source: Insurance and Labour Law No. 21 (567) of 1st November 2022, page 11
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